SEC Comment Letter 0000000000-23-006990 to ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792) (ELPC)
ENERGY CO OF PARANA (ELP, ELPC) (CIK 0001041792)
Date: June 29, 2023 · CIK: 0001041792 · Accession: 0000000000-23-006990
AI Filing Summary & Sentiment
File numbers found in text: 001-14668
Letter
United States securities and exchange commission logo June 29, 2023 Adriano Rudek de Moura Chief Financial Officer Energy Company of Paraná Rua José Izidoro Biazetto, 158 – bloco A 81200-240 Curitiba Paraná, Brazil Re:Energy Company of Paraná Form 20-F for the Fiscal Year ended December 31, 2022 Filed April 27, 2023 File No. 001-14668 Dear Adriano Rudek de Moura: We have limited our review of your filing to the financial statements and related disclosures and have the following comment. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Form 20-F for the Fiscal Year ended December 31, 2022 Exhibits Exhibit 13.2 Certification of our Chief Financial Officer, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, page 155 1.We note that the certification provided by your Chief Financial Officer at Exhibit 13.2 references your Form 20-F for the fiscal year ended December 31, 2021, rather than your Form 20-F for the fiscal year ended December 31, 2022.
Please file an amendment to your Form 20-F to provide the certifications required by Rule 13a-14(b) of Regulation 13A, applicable via Instruction 13 to Item 19 of Form 20-F.
Please ensure that your amendment includes the entire periodic report, explanatory note, updated signature page, and updated certifications.
FirstName LastNameAdriano Rudek de Moura Comapany NameEnergy Company of Paraná June 29, 2023 Page 2 FirstName LastName Adriano Rudek de Moura Energy Company of Paraná June 29, 2023 Page 2
In closing, we remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. You may contact Jenifer Gallagher, Staff Accountant at (202) 551-3706 or Yong Kim, Staff Accountant at (202) 551-3323 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation
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United States securities and exchange commission logo
June 29, 2023
Adriano Rudek de Moura
Chief Financial Officer
Energy Company of Paraná
Rua José Izidoro Biazetto, 158 – bloco A
81200-240 Curitiba
Paraná, Brazil
Re:Energy Company of Paraná
Form 20-F for the Fiscal Year ended December 31, 2022
Filed April 27, 2023
File No. 001-14668
Dear Adriano Rudek de Moura:
We have limited our review of your filing to the financial statements and related
disclosures and have the following comment. In some of our comments, we may ask you to
provide us with information so we may better understand your disclosure.
Please respond to this comment within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe our
comment applies to your facts and circumstances, please tell us why in your response.
After reviewing your response to this comment, we may have additional comments.
Form 20-F for the Fiscal Year ended December 31, 2022
Exhibits
Exhibit 13.2 Certification of our Chief Financial Officer, pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, page 155
1.We note that the certification provided by your Chief Financial Officer at Exhibit 13.2
references your Form 20-F for the fiscal year ended December 31, 2021, rather than your
Form 20-F for the fiscal year ended December 31, 2022.
Please file an amendment to your Form 20-F to provide the certifications required by Rule
13a-14(b) of Regulation 13A, applicable via Instruction 13 to Item 19 of Form 20-F.
Please ensure that your amendment includes the entire periodic report, explanatory note,
updated signature page, and updated certifications.
FirstName LastNameAdriano Rudek de Moura
Comapany NameEnergy Company of Paraná
June 29, 2023 Page 2
FirstName LastName
Adriano Rudek de Moura
Energy Company of Paraná
June 29, 2023
Page 2
In closing, we remind you that the company and its management are responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action by the staff.
You may contact Jenifer Gallagher, Staff Accountant at (202) 551-3706 or Yong Kim,
Staff Accountant at (202) 551-3323 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation